2009 (8) TMI 617

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..... ri-Del) held that the order of the Ld. Commissioner granting immunity from section 76 is reversed. Revenue succeed in this appeal and penalty imposed by Ld. Adjudicating Authority sustains.
S/Shri D.N. Panda, Member (J) and Rakesh Kumar, Member (T) Shri Vijay Kumar, SDR, for the Appellant. None, for the Respondent. [Order per: D.N. Panda, Member (J)]. - None present for the respondent. 2. .....

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..... the sections was not immune. This is what has been held by us on 19-6-2009 in the case of Bajaj Travels Ltd. v. CCE, New Delhi reported in 2009 (16) S.T.R. 183 (Tri-Del.) = 2009-TIOL-1063-CESTAT-DEL. Therefore, order by the learned Commissioner granting immunity from Section 76 of the Finance Act, 1994 is reversed. Accordingly, Revenue succeeds in this appeal and penalty imposed by the learned Ad .....

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